[Request for Decision Concerning Limitation Under Fiscal Year 1983 Continuing Resolution]

The Commissioner of the Internal Revenue Service (IRS) requested a GAO decision as to whether certain spending restrictions or provisions, contained in appropriations bills which were not enacted by the 97th Congress, were made applicable to IRS under the second continuing resolution for fiscal year 1983. Specifically, the Commissioner asked: (1) whether the prohibition on using IRS appropriations for the imposition or collection of excise taxes on custom-made firearms was applicable under the continuing resolution; (2) whether the limitation on expenditures for office renovation was applicable to IRS under the continuing resolution; and (3) what portion of the funds appropriated for taxpayer service and returns processing by the continuing resolution was available until expended for systems modernization initiatives. GAO concluded that the prohibition against using IRS appropriations for the imposition or collection of excise taxes on custom-made firearms was not incorporated into the resolution and, therefore, was not applicable. In addition, GAO concluded that the limitation on expenditures of funds for office renovation was not carried into the continuing resolution and, therefore, was not applicable to IRS. Finally, GAO concluded that, under the continuing resolution, up to $40,400,000 was available until expended for systems modernization.